High Court Rulings
Bombay HC in respect of fastening of VAT liability on royalty payments for right to use Intellectual Property Rights (IPR) granted by Luxembourgian Company, holds the demand as ‘entirely unsusta
...View More Gujarat HC quashes dismissal of second appeal before Tribunal challenging order of Dy. Commissioner of Sales Tax whereby first appeal was dismissed for non-payment of pre-deposit; Restores appeal file
...View More Madras HC allows assessee’s writ petition filed against three intimations that denied refund of pre-deposit amount that was debited by L&T (assessee) from its ITC availed under the TNVAT Act
...View More Karnataka HC holds that once the purchasing dealer has paid the VAT amount to selling dealer, the matter should end w.r.t. his entitlement to ITC and in such a case, ITC benefit cannot be deprived to
...View More Dismisses writ relying upon Rajesh Jain ratio
...View More Madras HC holds that the job-work of powder coating carried out by the Assessee on yokes, links and tubes supplied by TVS and Rane Madras (Manufacturer) tantamount to works contract as defined u/s-2(z
...View More Madras HC quashes the order passed by Designed Committee (DC) and remits the matter for fresh adjudication after getting suitable clarification from CBIC “..as to how the amounts will be refunde
...View More Calcutta HC dismisses writ petition challenging the review order passed by West Bengal Commercial Taxes Revisional Board (Board) which held that poultry products sold by dealer (Assessee/Pet
...View More Chhattisgarh HC dismisses writ petition by Vodafone Spacetel Limited (Assessee), upholds the constitutional validity of Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (1976 Ac
...View More Gujarat HC sets-aside order by Designated Committee rejecting application filed by Ultratech Cement (Applicant) under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS Scheme) citing non-
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